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<h1>Goods and Services Tax Appellate Tribunal Formed Under Section 109 to Hear Appeals on GST Orders Nationwide.</h1> Section 109 of the Central Goods and Services Tax Act, 2017, establishes the Goods and Services Tax Appellate Tribunal to hear appeals against orders from the Appellate or Revisional Authority. The Tribunal consists of a Principal Bench in New Delhi and State Benches, each with Judicial and Technical Members. The Principal Bench handles cases involving the place of supply and other specified matters. The President distributes cases among benches, and decisions are made by majority opinion. Provisions allow for administrative transfers of members, and proceedings remain valid despite vacancies or defects in the Tribunal's constitution.